Whoever, being an officer, clerk, agent, or other employee of the
United States or any of its agencies, charged with the duty of
keeping accounts or records of any kind, with intent to deceive,
mislead, injure, or defraud, makes in any such account or record
any false or fictitious entry or record of any matter relating to
or connected with his duties; or
Whoever, being an officer, clerk, agent, or other employee of the
United States or any of its agencies, charged with the duty of
receiving, holding, or paying over moneys or securities to, for, or
on behalf of the United States, or of receiving or holding in trust
for any person any moneys or securities, with like intent, makes a
false report of such moneys or securities -
Shall be fined under this title or imprisoned not more than ten
years, or both.

Based on title 18, U.S.C., 1940 ed., Sec. 189 (Mar. 4, 1911, ch.
270, 36 Stat. 1355).
Words "or any of its agencies" were inserted after "United
States" so as to eliminate any possible ambiguity as to scope of
section. (See definitive section 6 of this title.)
References to persons aiding and abetting were omitted. Such
persons are principals under section 2 of this title.
Minor verbal changes were made.
AMENDMENTS
1994 - Pub. L. 103-322 substituted "fined under this title" for
"fined not more than $5,000" in last par.